2024 Fsa Rollover Limits Over 55. The irs set a maximum fsa contribution limit for 2024 at $3,200 per qualified fsa ($150 more than the prior year). Effective for the 2024 plan year, employees can allocate up to $3,200 from their payroll deductions towards their fsa, an increase of $150 from 2023.

The fsa maximum contribution is the maximum amount. The irs allows you to carry over up to $640 of unused fsa funds at the end of the 2024 plan year into an fsa for the 2025 plan year.